https://www.taxtmi.com/caselaws?id=93886 Goods consisting of spacers for piercing mill roll assembly, spacers, and block and cover for sprocket shafts were held classifiable under sub-heading 8455.00 rather than 8483.00. The disputed items were examined against the scope of sub-heading 8483.00, which covers specified transmission and gearing goods, and were found not to fall within that tariff entry. Their character as specially manufactured components for metal rolling mills, and not parts of general use, was treated as decisive. The classification under 8455.00 was therefore upheld and the competing claim under 8483.00 was rejected. en-us Tue, 13 Jun 2000 00:00:00 +0530 Thu, 17 Nov 2011 15:52:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93886 Goods consisting of spacers for piercing mill roll assembly, spacers, and block and cover for sprocket shafts were held classifiable under sub-heading 8455.00 rather than 8483.00. The disputed items were examined against the scope of sub-heading 8483.00, which covers specified transmission and gearing goods, and were found not to fall within that tariff entry. Their character as specially manufactured components for metal rolling mills, and not parts of general use, was treated as decisive. The classification under 8455.00 was therefore upheld and the competing claim under 8483.00 was rejected. Case-Laws Central Excise Tue, 13 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93886